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Facts
The Pr Commissioner of Income Tax filed an appeal against the assessee. The department subsequently filed an application to withdraw the appeal, citing that the dispute valuation of Rs. 1,45,83,800/- was below the enhanced monetary threshold of Rs. 2,00,00,000/- for departmental appeals, as per CBDT Circular No. 9/24-Income tax.
Held
The High Court allowed the department's application for withdrawal. Consequently, Income Tax Appeal No. 53 of 2024 was disposed of as withdrawn, and the refund of court fees was also allowed as per rules.
Key Issues
The key legal issue was whether the department's appeal should be withdrawn because the tax effect fell below the revised monetary threshold for filing departmental appeals, as stipulated by CBDT circulars.
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906-ca-11560-2025.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 906 CIVIL APPLICATION NO.11560 OF 2025 IN ITA/53/2024 The Pr Commissioner Of Income Tax 1 Nashik VERSUS Deelip Vijaykumar Kotecha … WITH INCOME TAX APPEAL NO. 53 OF 2024 ... Mrs. Kalpalata Patil Bharaswadkar, Senior Standing Counsel for Applicant. ...
CORAM : SMT. VIBHA KANKANWADI &
HITEN S. VENEGAVKAR, JJ. DATE : 16 OCTOBER 2025 ORDER : . Present application has been filed for withdrawal of the appeal on monetary ground. 2. Heard Mrs. Bharaswadkar, learned Senior Standing Counsel for Union of India. She submits that the Central Board of direct taxes issued Circular No.9/24-Income tax dated 17.09.2024, enhancing the monetary thresholds for filing departmental appeals following up on Circular No.5/2024/Income Tax, dated 15.03.2024. It is stated that the said move is in line with the Government’s commitment to reduce unnecessary [1] 2025:BHC-AUG:29702-DB
906-ca-11560-2025.odt litigation and ensuring that only substantial tax disputes are escalated to the judiciary, thus reducing workload on Courts and fostering a more efficient tax dispute resolution mechanism. The enhanced monetary limit before this Court is Rs.2,00,00,000/-. In the present matter dispute valuation is Rs.1,45,83,800/- which is below the limit of the Circular dated 17.09.2024 and, therefore, upon instructions, she is withdrawing the appeal. Along-with the application she has filed the copy of the Notification. She has also prayed for refund of the Court fees. 3. In view of the said submission, Application stands allowed. The Income Tax Appeal No.53 of 2024 stands disposed of as withdrawn. The Court fee refund is allowed as per the rules. [ HITEN S. VENEGAVKAR ] [ SMT. VIBHA KANKANWADI ] JUDGE JUDGE scm [2]